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Meita Ratna Saomi; Hendro Sasongko; Herdiyana Herdiyana

International Journal of Management and Digital Sciences 2025 International Forum of Researchers and Lecturers

The purpose of this study is to determine and analyze the influence of financial performance on firm value with dividend policy as an intervening variable in manufacturing companies listed on the IDX for the period 2017-2022. This research uses a quantitative method with secondary data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2022. The sampling method used is purposive sampling, with data from the last 6 years from 28 manufacturing companies listed on the IDX during 2017-2022. The data analysis techniques used are descriptive statistical analysis, panel data regression models, and path analysis. The results of the study show significant variations in liquidity, solvency, profitability, dividend policy, and firm value among manufacturing companies listed on the IDX during 2017-2022. Liquidity and profitability show large variations, reflecting differences in financial management and performance, solvency is more stable with low debt levels. Dividend policy and firm value show large variations, reflecting differences in profit sharing strategies and market valuation. Liquidity (cash ratio) has a positive effect on dividend policy (DPR), solvency (DER) has a positive effect on dividend policy, profitability (ROE) has a positive effect on dividend policy (DPR), liquidity (cash ratio) has a positive effect on firm value (PBV), solvency (DER) has a positive effect on firm value (PBV), profitability (ROE) has a positive effect on firm value (PBV), dividend policy (DPR) has a positive effect on firm value (PBV), liquidity (cash ratio) is unable to mediate through dividend policy (DPR) on firm value (PBV), solvency (DER) is unable to mediate through dividend policy (DPR) on firm value (PBV), profitability (ROE) is unable to mediate through dividend policy (DPR). on firm value (PBV)

Christopher Nahum Prama Muda; Albertus Sentot Sudarwanto

Referendum : Jurnal Hukum Perdata dan Pidana 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Copyright of songs or music has proven to be able to open up almost limitless financial opportunities. It is difficult to determine how much a song is used for commercial purposes by parties other than the original creator. A major challenge in the music industry is the fair and transparent distribution of copyright royalties for songs. To address this issue, it is important to explore international best practices and case studies that reveal successful royalty distribution models and technology-based solutions for accurate tracking and payment. Important aspects of a fair and transparent royalty distribution model include transparency in revenue sharing, fair allocation based on popularity and usage of songs, and simplification of the royalty collection process through technology. The research method used is normative legal research. This research is prescriptive and applied. The method of collecting legal materials is by means of literature study and the legal materials used are primary legal materials and secondary legal materials. This study evaluates the effectiveness of the implementation of Law Number 28 of 2014 concerning Copyright and Government Regulation Number 56 of 2021. This study also identifies the legal, technical, and social challenges faced in protecting the rights of songwriters and ensuring fair royalty payments.

Rani Yulistianingsih; Muhammad Fuad Iqbal; Dina Sonia; Noor Yulia

Jurnal Kesehatan dan Kedokteran 2025 Lembaga Pengembangan Kinerja Dosen

The release of medical information is the process of disclosing or sharing information about a patient's health condition, medical history, or medical examination results with other parties. Due to the sensitive nature of the information contained in medical records, healthcare providers are obligated to ensure that all information is appropriately accountable. This study aims to explore the work activities of medical record officers and health information management in the process of releasing medical information to insurance parties at Tarakan Regional General Hospital (RSUD Tarakan). This research uses a descriptive method with a qualitative approach by explaining the results of interviews regarding the work activities of medical record officers and health information management in the process of releasing medical information to insurance parties. RSUD Tarakan already has standard operating procedures related to the release of medical information, both to insurance parties that cooperate and to those that do not cooperate. In the work activities of the officers, the stages of data collection for insurance types, the request flow stage, data collection stage, data processing stage, and data presentation stage involve the insurance services and fundraising departments in the release process for cooperating insurance parties. Meanwhile, the medical records department and the information department are only involved in the release of medical information to non-cooperating insurance parties. The challenges in releasing medical information to non-cooperating insurance parties include the lack of requirements provided by patients, as they are often unaware of the necessary documents and the process for requesting the release of medical information, which can cause delays in the process.

Ridhwan Listiyo Nugroho; Yudho Taruno Muryanto

Birokrasi: JURNAL ILMU HUKUM DAN TATA NEGARA 2025 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This study aims to determine the form of protection of digital copyright holders against copyright infringement. This study is a normative legal study using primary and secondary legal materials. This study uses an approach in the form of a legislative approach and is analyzed using a syllogism with a deductive mindset. The results of this study indicate that copyright is an exclusive right of the creator that is obtained automatically after a creation is manifested in a tangible form without reducing restrictions in accordance with the provisions of laws and regulations. The use of technology makes it easy for people to search for and access the information they need. This technological advancement has also made copyright infringement through piracy increasingly rampant. One of the violations that occurs is piracy by re-uploading which occurs due to advances in technology and information. Copyright protection on various digital platforms is an obligation that must be considered by the public to protect digital works. Piracy often occurs on platforms that have features for sharing video content. The less good consequences that result are the practice of piracy by re-uploading.

Tuti Sahara; Nurlela Mufida; Yuliana Yuliana

Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia (JPPMI) 2025 Sekolah Tinggi Ilmu Administrasi Yappi Makassar

A good immune system is the key to avoiding viral, bacterial, fungal, and parasitic infections. A person's immune status affects the risk of being infected by various viruses and bacteria, various studies have been conducted to increase the immune system. One of them is through proper and balanced nutritional intake and utilizing functional foods based on local food. The purpose of this activity is to increase public knowledge regarding the role of food in improving the immune system. Method This community service activity is carried out through the provision of education (counseling) with the lecture method. The target is the general public in Paya Dua village in Menasah (surau) with a capacity of 100 people. The material was delivered directly which was divided into lecture sessions and question and answer sessions or sharing. The results of education related to the role of food in improving the immune system provide benefits to the community, impacting the increase in public knowledge about food that can maintain the personal and environmental immunity system. Conclusion The community gained knowledge about foods that contain balanced nutrition and increased public knowledge regarding the role of balanced nutrition in food that affects the improvement of the immune system. It is hoped that through this education and socialization, the community will be able to maintain health by improving the immune system in the family and community.

Audia Syifa Octaviani; Irhamni Rahman

Lembaga Pengembangan Kinerja Dosen 2025 Lembaga Pengembangan Kinerja Dosen

Women's stories on Instagram as an online community that is currently embraced 107 thousand individual followers by intensively doing online social campaign and discuss case by case of women who experiencing sexual harassment through content on the account. So, based on Field findings following forms of social campaigns, namely personal stories, infographics and illustrations, inspirational quotes, calls to action, legal and rights education, and Testimonials experienced by the social community of @perempuanberkisah accounts. This study uses a descriptive qualitative research method. Collection The data was carried out by interviews, observations, and documentation. Results It also shows that the women who are victims are expressing their feelings and insecurities. Victims They tend to have that the outside world is a threat to them. So that there is a need for increased awareness, change in attitude and behavior change. Victims experienced by adolescents to adults and preventive measures to prevent harassment and violence sexual recurring in the victim. Hope by sharing this story, can provide moral support for other women who may feel hesitate or embarrassed to speak up. Women who dare to share stories are inspiration big and this further motivates to continue fighting for the rights of fellow women.

Taufik Paturohman; Muhammad Sahrul

Mandub: Jurnal Politik, Sosial, Hukum dan Humaniora 2025 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Communication is the process of exchanging and sharing information that plays a role as a medium in conveying information and a tool to influence others. One type of communication that is often used is interpersonal communication, because it is done face-to-face directly and using smartphones that are considered effective for persuading others, as well as carried out by caregivers at the An-Nur Women's Charity Home. This research aims to find out how to apply the elements of interpersonal communication media used, how to achieve the goals of interpersonal communication, and the driving and inhibiting factors of interpersonal communication. Methods used in this study include qualitative research with a case study approach. Data were collected through in-depth interviews, observations, and documentation from various informants. The results of the analysis show that the interpersonal communication process provided by caregivers includes material about religion, education, guidance, reprimands, advice, questions, storytelling, motivation, and solutions. Additionally, there is a closeness in interpersonal communication between caregivers and children, formed through listening, opening up to each other, sharing stories, understanding messages, and making caregivers both friends and parents. Empathetic, consistent, and attentive communication from the caregiver significantly contributes to the formation of self-confidence, social skills, independence, and responsibility in foster children. Furthermore, a caregiver with strong interpersonal relationships creates a comfortable and supportive environment for children to develop optimally. Open and supportive interpersonal communication helps the child feel valued, heard, and cared for, which contributes to the development of foster children in line with expectations.

Hanifah Alma Daniah; Elang Bakhrudin; Alfi Satria

Tabsyir: Jurnal Dakwah dan Sosial Humaniora 2025 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study aims to analyze the role and function of the TikTok application as a social media platform according to students of the Islamic Communication and Broadcasting (KPI) program at IAI AL-AZIS and to examine perceptions regarding its use as a medium for da'wah. This research employs a qualitative approach with a descriptive method. The study subjects consist of KPI students from the 2021, 2022, and 2023 cohorts. Data collection was conducted through interviews and documentation. The findings indicate that TikTok is perceived as a social media platform that plays a role in disseminating information, providing entertainment, fostering creativity, facilitating marketing, and shaping social and cultural trends. Perceptions of da'wah on TikTok are generally positive, with cognitive, affective, and conative components reflecting an understanding of its potential, interest in its content, and engagement in sharing religious messages. TikTok is considered an effective da'wah medium when content is presented creatively, communicatively, and in an easily comprehensible manner, with an emphasis on positive values that align with the communication patterns of the younger generation. Thus, TikTok holds strategic potential in supporting Islamic da'wah in the digital era.

Akbar Reza; Basti Tetteng

Jurnal Publikasi Ilmu Psikologi. 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

Adolescence is an important developmental phase for individuals. During this phase, teenagers require direct interaction with their environment. However, faceto-face interactions have decreased due to the rise of social media. One of the social media platforms that can be used is Instagram. Instagram offers engaging features such as photo and video sharing, allowing teenagers to express themselves. The process through which teenagers express themselves on social media is called selfpresentation. Teenagers’ self-presentation can be positive, authentic, or negative, inauthentic, and is influenced by their self-esteem. Therefore, this study aims to explore the relationship between self-esteem and self-presentation among Instagram users. This research employs a quantitative method with 337 adolescent Instagram users as respondents. The analysis technique used is multiple correlation testing. The findings indicate a positive relationship between self-esteem and selfpresentation among Instagram users, with the relationship between self-esteem and real self-presentation showing the strongest contribution, with a correlation coefficient of 0.573. This suggests that the higher the self-esteem, the more positive the self-presentation by the teenage Instagram users. The implications of this study are that teenagers' self-esteem can enhance their self-presentation in a positive way, aligned with their true selves.

Almira Santi Samasta; Febrianur Ibnu Fitroh Sukono Putra; Diana Aqmala; Dandy Aprilya

Jurnal Pengabdian Sosial 2025 Lembaga Pengembangan Kinerja Dosen

The children of the Riyaadlul Jannah Orphanage are assets that need to be directed to be able to adapt to living conditions in order to become independent and responsible individuals. One solution to increase independence that can be done for children in orphanages is to become an entrepreneur, this is because business activities are flexible and are an alternative source of sustenance provided by Allah SWT. Limited ideas, mental readiness and capital are obstacles for children in orphanages to start their businesses, so that they are less able to achieve economic independence. E-commerce is an alternative solution for starting an entrepreneur while utilizing technology to achieve economic independence more effectively and efficiently. Ease of access, use and relatively affordable costs mean that children in orphanages can start businesses more quickly, thus making it easier for orphanages to ensure their livelihoods. This service program aims to develop community groups at the Riyaadlul Jannah Orphanage to become economically independent, help create peace, comfort in social life, and improve skills in digital entrepreneurship. The approach method used includes the FGD (Focus Group Discussion) approach including sharing sessions. The activity stages consist of preparation, investigation, implementation and evaluation stages. The results of this activity, among other things, show that the orphanage children have an understanding of e-commerce, have business ideas, marketplaces as stalls, and are interested in starting a business immediately.

Md. Amran Hossain; Md Mahady Hasan; Neel Wasantha

International Journal of Sociology and Law 2025 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

Social media is one of the most powerful tools brought into new opportunities not only for the marketing sector but also in the political sector for establishing networks within society, sharing information, and making awareness within the communities. SMN provides an exclusive platform for independent discussion for everybody. The former Prime Minister Sheikh Hasina was the head of the state and ruling the country under her power. The country was run consecutively for 3 terms, nearly 16 years without holding a free and fair election. This empirical case study is conducted to examine the power of social media in driving political change in Bangladesh. Secondly, how does the social media networking (SMN) platform impact changing the Gen Z mindset? Thirdly, how the social media tools has been used by the celebrity to mobilize the mass protest to remove the autocrat government in Bangladesh. On the other hand, to evaluate the opposition party like BNP gets benefit from the social media to get enough public strength to remove the autocratic government in Bangladesh. The survey was conducted to collect data through the questionnaire and 495 samples collected from all across Bangladesh. Meanwhile, non-random sampling techniques were also applied to get sample units in this research. The data was analyzed by using the SPSS software to get actual output. The collected all data was summarized to find out the frequency, percentage, correlation between the variables, and mean score of the research. The participant of respondents indicates the social media platform has influence on mass mobilization to change the regime in Bangladesh. The finding of the result shows that Facebook, Messenger, WhatsApp and TikTok are the favorite platforms used during the student movement. The significant of the result shows that social media was playing a vital key role in mobilizing all parties together and shaping the public opinion in one path to remove the Prime Minister of Sheikh Hasina on August 5th 2024.

Rotua Marbun; Yudhanto Satyagraha Adiputra; Eki Darmawan

Jurnal Hukum, Politik dan Humaniora 2025 Lembaga Pengembangan Kinerja Dosen

In 2023, Batam City will record 550 homeless people and beggars undergoing rehabilitation. In 2024 (January-July), this number will drop significantly to 237. The aim of this research is to determine government collaboration in handling homeless people and beggars in Batam City. The method used is descriptive qualitative, there are eight informants with data collection techniques through interviews, observation and documentation. Data analysis was carried out through data reduction, data presentation, and drawing conclusions. This research uses Collaborative Governance theory from Deseve, namely Network Structure (Organizational Structure), Commitment to a Commom Purpose (Commitment to the goal), Trust Among the Participants (mutual trust between actors), the existence of Governance Certainty, Access to Authority (Access to power), Distributive Accountability (Sharing responsibility), Information Sharing (Sharing Information), Access to Resources (Access to Resources. The findings obtained are (1) Network Structure: Satpol PP carries out patrols and the Social Service supports it through the formation of a Rapid Response Team (TRC). (2) Commitment to a Common Purpose: Satpol PP and the Social Service are committed to outreach and reducing the number of Social Welfare Recipients, which is evaluated based on the budget. (3) Trust Among the Participants: collaboration between Satpol PP and the Social Service is running well thanks to open communication, regular coordination meetings, and mutual assistance. (4) There is certainty of governance: the role of Satpol PP and the Social Service is regulated in Regional Regulation No. 6 of 2002 and received support from other institutions. (5) Access to Authority: handling homeless people is regulated by Law no. 23 of 2014, with Satpol PP on patrol duty and the Social Service handling social problems through a budget supervised by the Inspectorate and BPK. (6) Distributive Accountability: The Social Service appoints the relevant OPD and forms a TRC which collaborates with Satpol PP in networking, while the TRC supports large or special activities. (7) Information Sharing: The Social Service shares the latest data and regulations in coordination meetings. (8) Access to Resources: Satpol PP and TRC have resources with a supporting budget as well as contributions from Srikandi PLN in counseling, equipment, and Pelni for the repatriation of homeless people and beggars. Therefore, researchers put forward suggestions, namely that the government should reach out more to the community and provide full assistance so that homelessness and beggars can be reduced.

Yosep Lasah; Sri Kamariyah; Ika Devy Pramudiana

Kajian Administrasi Publik dan ilmu Komunikasi 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This research is qualitative research with descriptive analysis, data collection techniques using interviews, observations, and documentation. The informants in the study included authorized officials consisting of the Head of the Community Empowerment and Village Government Office (DPMPD) of Mahakam Regency and the Head of the Food Security and Agriculture Service of Mahakam Regency. The data analysis technique uses Miles and Huberman interactive data analysis techniques. The results of the study show that BUMDES has an active role in Community Empowerment Through the Cattle Profit-Sharing Program in Mahakam Regency. This active role is carried out by providing facilities such as cow seeds, vitamins and cage making. The participatory role of BUMDES is carried out through awareness and socialization to the village community directly. The role of BUMDES in empowerment through the cattle profit-sharing program can increase income where those who used to only rely on as farm workers now with the cattle profit-sharing program managed by village-owned enterprises (BUMDes) can now raise their own cows. Obstacles to BUMDES in Community Empowerment Through the Profit-Sharing Program in Mahakam Regency include technical obstacles in maintenance, the existence of predators that attack livestock and fluctuations in the selling price of cattle. Another obstacle is the lack of knowledge of cattle farmers in the maintenance process, this is due to the lack of special training for cattle farmers.

Eny Nuraeni; Hasyim Muarifin; Nasikhatus Syairiyah; Muhammad Nurul Afani; Alwi Shihab Amirrulloh Kartono Putra +18 more

Jurnal Nusantara Berbakti 2025 Universitas Kristen Indonesia Toraja

This community service program aims to prevent cyberbullying in Mojorejo Kemlagi Village and provide students with an understanding of the dangers posed by cyberbullying. The steps to prevent cyberbullying are not sharing posts too often, reducing irrelevant comments, limiting the use of social media, and not being easily provoked. The result of this community service is an effort to prevent cyberbullying in the modern era with the understanding of SMP Negeri 2 Kemlagi students.

Anita Anita; Nuril Izzy Sabila

Globe: Publikasi Ilmu Teknik, Teknologi Kebumian, Ilmu Perkapalan 2025 Asosiasi Riset Ilmu Teknik Indonesia

Significant changes have occurred in the economy, especially in developing countries such as Indonesia, where the economic, development and industrial sectors continue to improve. Manufacturing companies in the cosmetics subsector are an industry that has quite intense competition in Indonesia. According to the first quarter of 2020 data from the Central Bureau of Statistics, the market growth of this industry averaged 5.59% per year. This is expected to continue in the coming year. The implementation of supply chain management (SCM) will support organizations to have a good performance system. PT Zoey Cosmedica Putra (Maklon Kosmetik) is one of the manufacturing companies engaged in the cosmetics industry. The purpose of this study is to analyze the effect of supply chain management on company performance. Data processing using the Structural Equation Modeling - Partial Least Square (SEM-PLS) method using Smart PLS software version 4.0. The results of SCM factor analysis research measured by independent variables, namely relationships with suppliers (X1), relationships with customers (X2) and the level of information sharing (X3) with the dependent variable, namely company performance (Y). Shows X1 and X3 hypotheses have an influence, while the X2 hypothesis has no effect.

Nur Aini; Imam Tri Harsoyo; Muhammad Sofie

Journal of Health Technology and Public Health 2025 Sekolah Tinggi Ilmu Kesehatan Semarang

This final project presents the design and development of a digital microscope based on Raspberry Pi 4 integrated with Internet of Things (IoT) technology. The aim of this project is to create a digital microscope that allows real-time observation and data sharing over the internet, enhancing accessibility for researchers and students, especially in remote areas. The digital microscope utilizes a high-quality camera (Sony IMX307) for capturing images, which are processed by the Raspberry Pi 4 and displayed on a touchscreen LCD. This project not only facilitates remote learning and collaborative research but also aims to improve the efficiency of scientific observations. The methodology includes the design, assembly, and testing of the microscope, with a focus on functionality and user experience. The results indicate that the digital microscope successfully meets the objectives, providing an affordable and innovative solution for educational and research purposes. Further development and testing will enhance its capabilities, making it more suitable for diverse scientific applications.

Syarifa Khaerunnisa; Amiruddin Amiruddin; Mukhtar Lutfi

Jurnal Ekonomi dan Keuangan Islam 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Sharia cooperatives are Sharia-based economic institutions that play a strategic role in empowering the economy of the Muslim community. By adhering to principles such as the prohibition of riba (usury), gharar (uncertainty), and maysir (gambling), as well as implementing profit-sharing systems (mudharabah or musharakah), Sharia cooperatives provide a fair, transparent, and inclusive alternative to support economic activities in society. These cooperatives aim not only to achieve financial gains but also to fulfill social missions, such as poverty alleviation, equitable welfare distribution, and holistic improvement of the community’s quality of life. Various products and services offered—such as Sharia savings, halal financing, and Sharia-compliant investments—provide financial solutions that align with Islamic values and meet societal needs. Nevertheless, the implementation of Sharia cooperatives faces several challenges, including limited public understanding, competition with conventional financial institutions, and constraints in human resources and capital. Through public education, capacity building for cooperative managers, and comprehensive government policy support, Sharia cooperatives hold great potential to become a key instrument in fostering a more just, equitable, and sustainable economy. This study emphasizes the importance of integrating Sharia values into cooperative management to ensure its contribution to the sustained welfare of the community.

Vallery Imanuel Purba; Tanti Sugiharti

Jurnal Pendidikan dan Kewarganegara Indonesia 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

This research explores the relationship between self-leadership, knowledge sharing, and innovative work behavior within higher education institutions. In the context of globalization and digitalization, innovation is essential for enhancing the competitiveness of educational entities. Self-leadership is pivotal as it motivates individuals to pursue goals independently, while knowledge sharing acts as a mediator that fosters collaboration and information exchange among individuals. The study employs a literature review methodology to analyze various relevant sources, revealing that the development of self-leadership and a culture of knowledge sharing significantly enhances innovative work behavior, ultimately contributing to improved educational quality and institutional competitiveness. The findings offer valuable insights for academic leaders aiming to cultivate an environment conducive to innovation.

Son Haji; Putri Ayu Tamara; Septi Rizkiani; Oktaviarni Oktaviarni; Muhammad Rizqi Nurpratama +3 more

Faedah : Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia 2025 FKIP, Universitas Palangka Raya

Entrepreneurship education is an important aspect in shaping the character and skills of the younger generation to face future challenges. The aim of this service is to increase interest and entrepreneurial mentality among students at SDN Nagrak 05 through counseling, training and mentoring. This program is designed to foster students' self-confidence and awareness regarding the importance of entrepreneurship as a potential career choice and equip them with the basic skills for making handicrafts and making food to become successful entrepreneurs. The methods used are practice-based training, motivation through sharing sessions, as well as simulations and introductions to the business world with a fun approach. This program involves collaboration between students, teachers and parents in supporting the development of students' entrepreneurial interests and mentality. The expected result of this activity is an increase in students' knowledge about entrepreneurship, as well as the development of a tough and creative mental attitude in facing various challenges. Evaluation is carried out through observations and interviews to measure changes in students' attitudes and interests regarding entrepreneurship. It is hoped that this program can contribute to creating a young generation who has the readiness and courage to start a business early, and is able to adapt to face global economic dynamics

Oktavia Rahmadani; Ratna Sholihah; Aisyah Hana Robbani; Mahmud Alfayed; Roza Andini +1 more

Jurnal Budi Pekerti Agama Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The act of sacrifice (udhiyah) is a form of worship in Islam that holds profound spiritual and social values. Sacrifice aims to draw closer to Allah SWT while demonstrating solidarity with others through the distribution of meat to the community, especially those in need. However, the implementation of sacrifice is often not fully understood, particularly regarding its rulings and etiquettes, such as the selection of animals, slaughtering procedures, and meat distribution. This study aims to provide a comprehensive understanding of the rulings of udhiyah and the etiquettes of sacrifice based on Islamic law.The research employs a qualitative approach with a library research method. Data were collected from primary sources such as the Qur'an and hadith, as well as secondary sources including books of Islamic jurisprudence, scholarly journals, and other relevant literature. Data analysis was conducted descriptively to identify and organize systematic insights related to the topic.The results indicate that sacrifice is obligatory for those who can afford it according to some scholars, while the majority consider it a strongly recommended act (sunnah muakkad). The etiquettes of sacrifice include sincere intentions, selecting animals that meet Islamic requirements, proper and humane slaughtering, and proportional meat distribution. Sacrifice also holds spiritual wisdom, such as strengthening faith and gratitude, as well as social benefits by fostering community bonds through sharing.This study concludes that sacrifice is not merely an annual ritual but also a reflection of values such as devotion, sincerity, and solidarity that must be instilled continuously in the lives of Muslims.